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Highlights / Annotations / Catch Notes For October of 2021

Home Highlights October October 2021 Year 2021

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Showing 51 to 100 of 421 Records

123 4 5 6........ 9

October 27, 2021 Case Laws GST AAR

ITC Denied for 'Buy n Fly' Promo Items u/s 17(5)(g) of GST Act; Considered Personal Gifts.
October 27, 2021 Case Laws GST AAR

Children's Scooters and Ride-ons Classified as Electronic Toys for GST; 9% CGST and SGST Apply.
October 27, 2021 Case Laws Income Tax AT

Court Rules Transactions Not Deemed Dividends u/s 2(22)(e) Due to Business Purpose Evidence and Running Accounts.
October 27, 2021 Case Laws Income Tax AT

Assessee's Challenge on Scrutiny Selection Dismissed; Case Falls Under Compulsory Scrutiny Per CBDT Guidelines.
October 27, 2021 Case Laws Income Tax AT

Section 153A Assessment: Additions u/s 68 Challenged Due to Lack of Cross-Examination on Alleged Incriminating Evidence.
October 27, 2021 Case Laws Income Tax AT

Court Reviews Interest Disallowance u/s 36(1)(iii) for Assessee Using Own Funds for Interest-Free Loans to Sister Concerns.
October 27, 2021 Case Laws Income Tax AT

Disallowing Business Loss Without Proper Inquiry Unjustified if Detailed Evidence Provided, Court Rules in Favor of Assessee.
October 27, 2021 Case Laws Income Tax AT

Court Rules Oral Statements Insufficient; Undisclosed Capital Gain Addition Deleted Due to Lack of Documentary Evidence.
October 27, 2021 Case Laws Customs HC

Court Rules on Duty-Free Benefits for SEZ Power Plants u/s 26; Refund Requirement Partially Overturned.
October 27, 2021 Case Laws Companies Law HC

Court Rules Resignation and Director Appointment Issues Require Evidence, Not Suitable for Current Quash Petition.
October 27, 2021 Case Laws Insolvency and Bankruptcy AT

Adjudicating Authority Erred in Applying Section 95; Misidentified Corporate Guarantor as Personal Guarantor in Insolvency Case.
October 27, 2021 Case Laws VAT and Sales Tax HC

Court Denies Input Tax Credit for Transactions with Fake Dealers; Protective Assessment and Penalty u/s 38[5] Enforced.
October 27, 2021 Case Laws Indian Laws SC

State Legislature Authorized to Levy Water and Sewerage Taxes on Lands and Buildings u/s 52(1)(a.
October 27, 2021 Case Laws Indian Laws HC

High Court Denies Bail in Cryptocurrency Fraud Case; Applicant Allegedly Misused Investor Funds, Fled to Dubai Without Repayment.
October 26, 2021 Case Laws GST HC

Authorities' Argument on January 2, 2019, Consignment Delivery Invalidated; Evidence Shows Timely Arrival per E-way Bill.
October 26, 2021 Case Laws GST AAR

Selling Developed Land with Structures Is Taxable Under GST; Undeveloped Land Sales Are Exempt Per CGST Act, Schedule III.
October 26, 2021 Case Laws Income Tax HC

Tribunal Upholds Findings on Re-Screening Charges in Iron Ore Extraction; Assessee's Claims Lack Evidence Support.
October 26, 2021 Case Laws Income Tax HC

Jurisdiction Issue: DCIT in Bengaluru Issued Invalid Notices u/s 153C Before Official Case Transfer.
October 26, 2021 Case Laws Income Tax AT

Transfer pricing adjustment removed after evidence showed customer delays caused receivable issues, not the assessee's actions.
October 26, 2021 Case Laws Income Tax AT

Charitable Entity Maintains Status: Predominant Objective Key to Section 2(15) and 11 Exemption, Says Tax Commissioner.
October 26, 2021 Case Laws Income Tax AT

Car "Fancy" Number Costs Not Business Expense; No Revenue or Depreciation Benefits Allowed.
October 26, 2021 Case Laws Income Tax AT

No Extra Tax for Assessee: Section 40(a)(ia) Exemption Valid with CA Certificate Confirming Payee's Tax Compliance.
October 26, 2021 Case Laws Insolvency and Bankruptcy AT

NCLAT Tribunal Cannot Review or Recall Orders Without Explicit Provision; Rule 11 Offers No Substantive Authority.
October 26, 2021 Case Laws Central Excise HC

Product Not "Excisable" u/s 125(h) SVLDRS: No Duty Rate Specified, No Excise Duty Applicable.
October 26, 2021 Case Laws Central Excise HC

Prescription Lens Assembly in Showrooms Not Considered Manufacturing; Refined Product Creation Excluded from Definition.
October 26, 2021 Case Laws Central Excise CGOVT

Rebate Approved: Exported Goods Re-imported, No Double Benefits from Central Excise Duty Rebate Claim, Revision Granted.
October 26, 2021 Case Laws Indian Laws SC

Testimony from PW13 and other witnesses questioned; prosecution's case weakened by lack of truck registration evidence.
October 26, 2021 Case Laws Indian Laws HC

Accused Found Not Guilty in Cheque Dishonor Case; Appellate Court Misjudged Burden of Proof u/s 138.
October 25, 2021 Case Laws GST HC

Court Denies Anticipatory Bail for Alleged Fraudulent Input Tax Credit Claims; Notes Lack of Cooperation with Investigation.
October 25, 2021 Case Laws Income Tax HC

Court Overturns Section 153A Assessment for Violating Natural Justice and Section 65(B) of Indian Evidence Act.
October 25, 2021 Case Laws Income Tax AT

Assessee's 'Sauda Settlement' Loss Disallowed; Lacks Transparency and Cannot Offset Wholesale Business Profits.
October 25, 2021 Case Laws Income Tax AT

Reopening Assessment u/s 147 on Partnership Deed's Validity Doesn't Breach Section 184; Needs Further Verification.
October 25, 2021 Case Laws Income Tax AT

Loans Violating RBI Rules Lead to Non-Deductible Expenses u/s 37 of Income Tax Act.
October 25, 2021 Case Laws Income Tax AT

Tax Authority Oversteps: Section 12A Registration Cancelled Prematurely While Under Review by Settlement Commission. Revenue Arguments Fall Short.
October 25, 2021 Case Laws Income Tax AT

Court Challenges Assessment Reopening: AO Lacked Clear "Reason to Believe" u/s 147, Failed to Apply Mind Adequately.
October 25, 2021 Case Laws Income Tax AT

Court Rules IT Support Services Exempt from TDS Without Human Intervention u/s 195 of Income Tax Act.
October 25, 2021 Case Laws Income Tax AT

Delhi High Court: 30% Disallowance u/s 40(a)(ia) for Expenses; Re-compute Net Losses After Deduction Adjustments.
October 25, 2021 Case Laws Income Tax AT

Tax Assessment Cleared: No Evidence of Unrecorded Cash Payments Found in Patel/Patni Group Investigation. No Additions Made.
October 25, 2021 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) Deletes Unexplained Cash Credits Addition u/s 68 for Assessee's Loan Transactions.
October 25, 2021 Case Laws Income Tax AT

CIT Revises Order: Assessing Officer Failed to Enquire Disallowance u/s 14A During Reassessment u/ss 143(3) and 147.
October 25, 2021 Case Laws Service Tax HC

Petitioner's Declaration Rejected Under Sabka Vishwas Scheme 2019 Due to Failure to Admit Duty Liability.
October 25, 2021 Case Laws Indian Laws HC

Court Denies Fair Hearing: Cheque Dishonor Case Highlights Right to Cross-Examination Under Article 21 of Indian Constitution.
October 23, 2021 Case Laws GST HC

Petition to Release Truck in Illegal Cigarette Transport Denied; GST Confiscation Proceedings Limit Magistrate's Jurisdiction.
October 23, 2021 Case Laws Income Tax HC

High Court Overturns Tribunal, Disallows R&D Tax Deductions Due to Insufficient Evidence and Inadequate Justification.
October 23, 2021 Case Laws Income Tax HC

Court Recommends Flagging Unresolved Software Issues for Policy Decisions to Improve Tax Assessment Process Efficiency.
October 23, 2021 Case Laws Income Tax HC

Petitioner's Refund u/s 241A Withheld Unjustly; No Reasons or Revenue Impact Materials Provided by Officer.
October 23, 2021 Case Laws Income Tax HC

Society Entitled to Section 80P Deduction for Member Loan Interest; Section 68 Inapplicable to Disallowed Expenditure Entries.
October 23, 2021 Case Laws Income Tax AT

No Penalty Imposed for Cash Transactions in Construction Expenses Due to Reasonable Explanation u/s 271D.
October 23, 2021 Case Laws Income Tax AT

Court Overturns Depreciation Denial for Office Premises Due to Non-Segregated Land and Building Purchase Price.
October 23, 2021 Case Laws Income Tax AT

Depreciation Disallowed on Home-Theatre Overturned; No Breach of Rule 46A Found by Tax Authorities.

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